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All Journal Jurnal Akuntansi AKTIVA
Amanda, Desma Amelia
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Economics, Econometrics & Finance

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ANALISIS HARGA POKOK PRODUKSI BERDASARKAN METODE FULL COSTING PADA UMKM KERIPIK PISANG KEPOK DWI PUTRA DI MURNI JAYA TULANG BAWANG BARAT Septiani, Ana; Al Amin, Muhammad Ridho; Amanda, Desma Amelia
Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i1.8631

Abstract

This banana chips UMKM is a business operating in the culinary sector, the calculations carried out by the UMKM are not yet detailed so there are several costs that are not included in the cost calculation. So the author applies calculations using the full costing method because this method is more detailed in including the cost elements required in the production process. It is hoped that determining the cost of production using the full costing method can help UMKM in determining selling prices. The aim of this research is to analyze the differences in calculation results according to UMKM with calculating the cost of production using the full costing method. This research was conducted at UMKM PD.Dwi Putra. Data obtained through site surveys and direct interviews with UMKM relates to the problems discussed as well as documents and literature studies as supporting evidence. The results of the research show that calculating the cost of production for the UMKM Kepok Dwi Putra banana chips with calculating the cost of production using the full costing method shows differences in results. The difference lies in factory overhead costs, namely the full costing method which includes depreciation costs for equipment, machinery and buildings as well as equipment and machine maintenance costs. This causes the cost of production using the full costing method to be higher.
Co-Authors Al Amin, Muhammad Ridho Septiani, Ana